摘要：ERP在中国企业信息化中发挥着重要作用，但是其成功应用却面临诸多挑战。ERP在组织活动中的吸收程度(Organizational Assimilation of ERP)是系统成功、乃至提高企业竞争绩效的关键环节。基于结构化理论视角以及元结构化行为概念，作者将业务与IT之间的协调机制划分为正式、非正式及高层三种类型，分别探讨它们对于ERP在组织中吸收的不同影响及作用机理，从而构建了较为完善的理论模型及研究假设。结合问卷调查的实证方法，作者运用结构方程模型进行数据分析与验证，并且为我国企业促进ERP成功应用提供更加切实的实践指导与管理建议。

Abstract: Organizations across China have invested billions of yuans in ERP. But the potential business value of ERP cannot be fully realized until they are extensively assimilated in an organization, and the success cannot be claimed until technology assimilation is ultimately achieved by the organization. A sturctured theory and the concept of meta-structuring actions are drawn on to explain the importance of business-IT coordination mechanism-formal, informal, and high level for achieving higher levels of ERP assimilation within an organization. Survey data are utilized to test a Nomo-logical network of relationships between business-IT coordination mechanism and the extent of organizational assimilation of ERP. It is also offered guidance to the IT managers and practitioners.